Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs. 1.5 crores.

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.... powers conferred by section 148 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), (hereafter in this notification referred to as the said Act) and in supersession of- (i) Notification issued vide G.O. Ms. No. 53/CT/2017-18, dated the 17^th November, 2017 published in the Gazette of Puducherry, Extraordinary Part I, No.189, dated the 17th November, 2017; (ii) Notificatio....

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....vices or both. 2. The said persons may furnish the details of outward supply of goods or services or both in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- TABLE Sl. No. Quarter for which the det....

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....efore the 15th day of November, 2018; Provided further that the details of outward supply of goods or services or both in FORM GSTR-1 to be filed for the quarters from July, 2017 to September, 2018 by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of Notification issued vide G.O. Ms. No.39, dated 10^th August, 2018 published in the Gazette of Puduc....